https://www.taxtmi.com/caselaws?id=152900 Goods used in manufacturing are not treated as raw materials under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 unless they are material from which the finished product is made. The Delhi High Court's reasoning, as described, applied the ordinary meaning of "raw materials" and rejected importation of the broader language of section 8(3)(b) of the Central Sales Tax Act, 1956 and rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1958. Oxygen gas, calcium carbide, electrodes and acetylene gas were used in the manufacturing process but did not become part of, or transform into, the finished goods, so their inclusion in the dealer's registration certificate was not justified. en-us Tue, 06 Nov 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152900 Goods used in manufacturing are not treated as raw materials under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 unless they are material from which the finished product is made. The Delhi High Court's reasoning, as described, applied the ordinary meaning of "raw materials" and rejected importation of the broader language of section 8(3)(b) of the Central Sales Tax Act, 1956 and rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1958. Oxygen gas, calcium carbide, electrodes and acetylene gas were used in the manufacturing process but did not become part of, or transform into, the finished goods, so their inclusion in the dealer's registration certificate was not justified. Case-Laws VAT and Sales Tax Tue, 06 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152900